# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十六条の三 (Article 76-3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七十六条の三 (Article 76-3)（給与所得者の源泉徴収に関する申告書の保存） — address `art-76-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-76-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十六条の三（給与所得者の源泉徴収に関する申告書の保存） — Retention of Declarations by Salary Income Earners Concerning Withholding caption: machine translation, not official art-76-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-3 · https://japanlaw.org/l/340M50000040011/art-76-3 **第一項** 法第百九十四条から第百九十六条まで（給与所得者の源泉徴収に関する申告書）に規定する給与等の支払者がその給与等の支払を受ける居住者からこれらの規定による申告書を受理した場合には、当該申告書（法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）の規定の適用により当該給与等の支払者が提供を受けた当該申告書に記載すべき事項を含む。以下この条において「申告書等」という。）を、これらの規定に規定する税務署長が当該給与等の支払者に対しその提出を求めるまでの間、当該給与等の支払者が保存するものとする。ただし、当該申告書等に係るこれらの規定に規定する提出期限の属する年（法第百九十五条第一項（従たる給与についての扶養控除等申告書）の規定による申告書（法第百九十八条第二項の規定の適用により当該給与等の支払者が提供を受けた当該申告書に記載すべき事項を含む。）にあつては、当該申告書を法第百九十五条第一項に規定する従たる給与等の支払者が受理した日（法第百九十八条第二項の規定の適用がある場合には、当該申告書に記載すべき事項を当該従たる給与等の支払者が提供を受けた日）の属する年）の翌年一月十日の翌日から七年を経過する日後においては、この限りでない。 art-76-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-3/par-1 · https://japanlaw.org/l/340M50000040011/art-76-3/par-1 When a person paying the salary or other wage prescribed in Articles 194 through 196 (Declarations by Salary Income Earners Concerning Withholding) of the Act has received a return under those provisions from a Resident who receives payment of that salary or other wage, the person paying the salary or other wage is to retain that return (including the matters to be stated in that return that the person paying the salary or other wage has been provided with by the application of Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the Act; hereinafter referred to as the "return, etc." in this Article) until the district director prescribed in those provisions requests the person paying the salary or other wage to submit it; provided, however, that this does not apply after the day on which seven years have elapsed from the day following January 10 of the year following the year that includes the filing due date prescribed in those provisions relating to that return, etc. (in the case of a return under Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Act (including the matters to be stated in that return that the person paying the salary or other wage has been provided with by the application of Article 198, paragraph (2) of the Act), the year that includes the day on which the person paying the secondary salary or other wage prescribed in Article 195, paragraph (1) of the Act received that return (in the case where Article 198, paragraph (2) of the Act applies, the day on which that person paying the secondary salary or other wage was provided with the matters to be stated in that return)). machine translation, not official --- ## Cites - art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十四条 (Article 194), art-194 — https://japanlaw.org/en/income-tax-act/art-194 · https://japanlaw.org/l/340AC0000000033/art-194 - art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十五条 (Article 195), art-195 — https://japanlaw.org/en/income-tax-act/art-195 · https://japanlaw.org/l/340AC0000000033/art-195 - art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十五条の二 (Article 195-2), art-195-2 — https://japanlaw.org/en/income-tax-act/art-195-2 · https://japanlaw.org/l/340AC0000000033/art-195-2 - art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十五条の三 (Article 195-3), art-195-3 — https://japanlaw.org/en/income-tax-act/art-195-3 · https://japanlaw.org/l/340AC0000000033/art-195-3 - art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十五条の四 (Article 195-4), art-195-4 — https://japanlaw.org/en/income-tax-act/art-195-4 · https://japanlaw.org/l/340AC0000000033/art-195-4 - art-76-3/par-1: 法第百九十四条から第百九十六条まで → 所得税法 第百九十六条 (Article 196), art-196 — https://japanlaw.org/en/income-tax-act/art-196 · https://japanlaw.org/l/340AC0000000033/art-196 - art-76-3/par-1: 法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2 - art-76-3/par-1: この条 → 所得税法施行規則 第七十六条の三 (Article 76-3), art-76-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-3 · https://japanlaw.org/l/340M50000040011/art-76-3 - art-76-3/par-1: 法第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 · https://japanlaw.org/l/340AC0000000033/art-195/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第七十六条の二第六項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-2/par-6 · https://japanlaw.org/l/340M50000040011/art-76-2/par-6 - 所得税法施行規則 第七十六条の三第一項（給与所得者の源泉徴収に関する申告書の保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-3/par-1 · https://japanlaw.org/l/340M50000040011/art-76-3/par-1 - 所得税法施行規則 附則第三条第一項（給与所得者の源泉徴収に関する申告書の保存等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-049, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27